Sprague–Grundy theory in bounded arithmetic

We will give a two-sort system which axiomatizes winning strategies for the combinatorial game Node Kayles. It is shown that our system captures alternating polynomial time reasonings in the sense that the provably total functions of the theory corresponds to those computable in APTIME. We will also show that our system is equivalently axiomatized by Sprague–Grundy theorem which states that any Node Kayles position is provably equivalent to some NIM heap.